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ety 


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en yitented AT hia tite ae wy) gern pas gece ah ar ata ot 


ROY wer palate 256 yrw she Suter oe ere 


y: s Na : 4 2 Base 4 Ate se 


UNIVERSITY OF ILLINOIS 
LIBRARY 


Class Book 


SHB K8I0h 
513.9 


ICS LIBRABE 


MAT BEMA! 


Dy eue on 


Pa 


‘= 


K HY 


TO THE 


CRITTENDEN COMMERCIAL ARITHMETIC 


AND 


BUSINESS MANUAL. 


Yh. 


cr 


KEY 


TO THE 


CRITTENDEN 
COMMERCIAL ARITHMETIC, 


BY 
JOHN GROESBECK, 


PRINCIPAL OF THE CHITTENDEN PHILADELPHIA COMMERCIAL COLLEGE. Wi 
- / f 


PHILADELPHIA: 
ELDREDGE & BROTHER. 


NEW YORK: J. W. SCHERMERHORN & CO. BOSTON: J. L. HAMMETT. 
CHICAGO: W. B. KEEN & COOKE. — 


1870. 


51333 


Re wd O° 
Fee 


2% y—____—____—s tng 
ees Entered according to Act of Congress, in the year 1869, by AR, 
ELDREDGE & BROTHER, 
a 


in the Clerk’s Office of the District Court of the United States for the 
astern District of Pennsylvania. at 


amish hare cs 
oe J. FAGAN & SON, ma 
‘ 4 _STEREOTYPERS, PHILAD’A. 56 


CAXTON PRESS OF SHERMAN & CO. 


LIHFASATICG Lion 
MMIGEMATICS LIBRARY 


SUGGESTIONS TO TEACHERS. 


-[P\HE study of Book-Keeping should always be pre- 

ceded or accompanied by the study of Commer- 
cial Calculations and Business Forms. It is then 
not only more easily understood, but, without this 
preparatory knowledge, many things will be very 
imperfectly comprehended. 

In order to save space, the number of exercises 
given is limited. It is thought, however, that most 
teachers can easily increase the exercises under many 
of the rules, if desired.. In Interest Accounts, each 
example given should be worked out by all the dif- 
ferent methods for practice, and also as a means of 
comparison. ‘The Second Method is by some called 
the French Method, and is considered more nearly 
accurate than the first, as there are no fractions in 
the operations to affect the final result. 

In the solution of the Foreign Invoices, absolute 
accuracy is not attempted; approximate values are 
all that are required, and the easiest method of com- 
putation is the one most generally adopted. The 
student should not be confined to one method only. 


Business practice is subject to so much variation, 
5c vy 


as 213729 


vl SUGGESTIONS TO TEACHERS. 


caused by different usages and modifying circum- 
stances, that he who is familiar with only one method 
will meet with many difficulties, and frequently with 
serious misunderstandings. 

The explanations accompanying the Business 
Forms should be closely studied in connection with 
the Forms themselves, and the student may proceed 
with advantage through both Forms and Calculations 
simultaneously. oieeies from works on Book-Keep- 
ing will afford additional exercises, which will be 
found useful. For instance, an entry of a sale may 
be given, and then the student required to write out 
the Bill or Invoice, Receipt, Note, or Order, according 
to the circumstances of the case, and so with other 
transactions. Thoroughness cannot be too much in- 
sisted upon. - Mechanical facility saves time, and, to 
the merchant most especially, time is money. - 


Page. 


Art: 


11 
14 


sé 


15 


EEG Xo 


Addition. 

Example. Answer. 

4 3825 

8014 

5846 

1100.08 

Cancellation. 

1 : 36 

9 eS] Tbs. 

3 $189 

Fractions, 
2 2 
3 33 
4 Bo? 
2 ahs 
3 43 
4 51 

5 15 
6 . 4 
7 3 

8 2 
9 392 


8 Kip y. 


Page. Art. Example. Answer, 
21 2D ak) 


‘ 
‘ ed 11 . . ° . fe ° g 


2 

3 

4 

5 

6 

4 

5 6666 + 

oo ae 27.30625 
“ Oo Ao ll eo a 

5 . 117.890625 

6 1.500625 

"7 8256875 

8 97.78125 

9 7912 

0 $1.383 

3 5.38734 

A . 33.3333+4 

b 81.84375 


~ 
~ 
~ 
a 
pond 


Denominate Numbers. 


142] pts. 
1362 in. 
1440 min. 
2385 Ibs. 
4800 pts. 
1 de 14 ewt. 3 qrs. 10 Ibs. - 
119 m. 6 fur. 24rds. 3 yds. 2 ft. 
1lb. 4.0z. 6pwt. 22 ers. 
52412 gals. 


bo Be © DN Oo OB ~& LO 


30 


“6 


Art. 
40 
4] 


“cc 


Example. 


Or WNW OP DW Oe ww DAD oO He & 


KEY. 9 


Answer. 


, : pup ES TEP BANS 


“n | 


20h. 34min. 171 
15 s; a 


=) 


ae ee 
Blo Cl wo 
© oe ol of Se S | 


a rs 
cal ales col 
a] A & 


“3. 343751 aa 

.04375 tons. 

2.375 gals. 

17 cwt. 2 qrs. 

1 bus. 3 pks. 4 qts. 

; 5 0Z. 2 pwt. 

ape yrs. 2mos. 9 days, 18 h. 


Miscellaneous Examples. 


Orn or whN re 


sae be S46. 94 

8964, 58— 136. 07—119. 06 
cae . $69.57 
29675.796 in. 

. $22.94 —$114.71 
$983.77 

$383.87 

$51.66 


Practice. 


$2567.25 
804.69 


10 


Page, 


32 


Art, 


47 


éé 


Example. 


KE ¥. 


Contractions. : 
Answer, 
2816 
2504 
504 
1575 
: : : . 4059 
: 4 ; ; 3575 
P : : . 4216 
1224 
4(96 
1190 
5256 
1295 
2025 
4356 
1140 
4690 
: : - 1082 
: , . 3276 
. 1568 
. 640 
810. 
. 560 
6120 
i ; - 480 
. 45864 
107973 
605914 


‘ . 4 : . 98532 


345912 
137637 — 


Art, 
BE 


66 


Example. 


PoP WO COTO OF & 


OAT o or > 


11 


Answer, 
. 99640 
206724 
182970 
527724 
505215 


. $5982.69 


$15609.00 
4455 

. 25488 
87375 

. 50750 
324675 
4028 
2457 
588 

. 516 
1953 
1326 
$3.36 
8.84 
18.36 
30.24 
278.74 
20.72 
30.24 
28.90 

. 120 
60 
4800 
8100 
5500 
160 


B2 K EY: 


Page. Art. Example, Answer. 
BT CBA 9. a 
eo 190 0, 
“ ad 32142 
“ “12 61000 

“ 13 121000 

“ Pega 92100 

eR | ee oh ae 672 

LEP pl: ; 648 

“ en ae 1115 

‘“ ie one 1236 

OSG Rete ty 3575 
“ raha G 594 
‘6 ‘6 4 36% 
fi 9) 59z'5 
« « 6 204 
bc ‘6 7 : 45,9. 
‘c 66 ee 3913 
iy bc 9 1613 
6 bs 10 524 
38 69s 4225 

«“ « 12 1225 

‘ ate 422500 

« eo) Aaa 202500 

x b0 sae 6875 
ie 3 8475 
i + 4 66 i’ 
‘6 bc 5 432 
‘ Paps 15074 
rT rT 4 533°5 
ve a 8 123% 
“ rT 10 202 
“ Tet a 1563°5 


Page. 


38 


6é 

$6 
39 

6é 


74 


6é 


Art, 


68 


“é 


KEY. te 


1501718 
1126284 
153300 
143345, 
4176 
. 142860 


Example. 


—" 
TOO PR WOO OAT OD OP WL 


Special Calculations. 


© CO -F Go Or OO bO 


KEY. 


Proportion. 


3213 


on 

_— 

bo 
ot Leela! 
Wo wo 
op 


441 
. 36 


| 
ie 
bo 
QWoo Wht Whe 
ole 


Oo alto oes OF 


(su) 
Tt 
0 
a 


u | 
io ~ 
a 


$429 
$317 52 
4810 yds. 
} 181 ge 
23082 “ 


2464, gals. 
90 éc 


451 « 


K EY, 15 


Distributive Proportion. 


Page. Art, Example. Answer, 
1 oy 9 a : , . A. 200 shares. 
| Caos Be bO0r a! 
Ov 1500s 
Mee a, A, $9000 
. B. 12000 
C. 6000 
D. 3000 
$30000 
* : i Gess ee Pee Lee ery Me A OOS 
B. 14 
= Canoe 
~- (100: 76::12cwt. : 9ewt. 1314 
s a 6 100: 76::12-cwt.: 1 ewt. 2qr. 20.4. 
100: 76 :: 12 cwt. : 1 ewt, 2242 Ibs, 
(112 lbs. = 1 ewt.) 
Fee A. $1650 
In 7 } B. 2640 
| + ebies | 0, 23810 
Sueeecgee 3), . AL $15, B. $12, 0.918 
Medial Proportion. 
GS eee ree be, 
feeoGn oe. lO «20 lbs. @ 70. 


10. 66 ce 80 6é 

10 7 “ 100 * 

20 66 éé 110 6s 
fei lw ll. C14, carats. 
os ae : 36 gals. 


KE Y. 


Medial Proportion. 


Page: Art, Example. 


55 100 
6c 66 
66 66 
BY = «104 
4 105 
58 106 
ce (a4 
TE bé 
cé bé 
ée éé 
6 é¢ 
(f3 ce 
(f3 éé 
Page 58, Ex, 9 


Oro om W DF b 


Answer. 

15 bus. @ 50¢. 
3 16 “4 See 
30 éé 6c 90 «6 

25 Ibs. @ 8c. 

4 r , A : WAS) éé &é go ke 
150 “ “414 
10 bbls. @ $8 

290 6c . éé 9 

20 be be 19 

5 or, 

7 4bbls. @ $ 8 
28 ce é 9 

(18 (a3 (a3 12 

Percentage. 

90% 

$22.800 

182.50 

2.25 

16.20 

8375 Jo 

; - % 

. $3550.00 

. $350 

es 6% 


When sold at $1000. 


1 of $100 = $16.67 
11 “ $1000 = 15.00 


Difference to salesmen, $1.67 


jt Oa ab 


Page 68, Ex, 9 
$100 00 Profit. $100 


16.67 Salesman’s share. 15 Salesman’s com. 


— 


$85 Firm’s profit. 


$83.33 Firm’s profit. 


When sold at $950. 
15% of $950 = $14.25 
i cx” 950 = >, -8.33 


Difference to salesman, $5.92 


$100 First profit. 
50 


$50.00 Second profit. 7 
8.33 Saleman’s share of $50. 


$41.67 Firm’s profit. 


$100 First profit. 
50 


50.00 Second profit. 
14.25 Salesman’s com. on $950. 


$35.75 Firm’s profits. 


Difference to Firm. 


Sharing Profit. On Com 


Firm’s profit when sold for $1000 $83.33 85.00 
“ “ 950 41.67 35.75 


Difference to firm, $41.66 $49.25 
2% B 


18 dy. 


Page 58, Ex. 9, 
Difference to Salesman. 


of 100 = $16.67 11% of $1000 = $15. 
“50 8 33 11“ 950=— 14.95 


$8.34 15 : 


bor el P) Le 


Notrr.—It will be noticed that while the difference to the 
salesman when selling on commission is only 75¢c., or 5 per 
cent. less, to the firm the difference is $49.25, reducing their 
profit more than half; but that when the profits are shared, 
the difference between the firm’s share and the salesman’s 
share is not so great ; and therefore there would be more in- 
ducement to sell for the best interest of the firm, when the 
profits are shared, than when a commission is paid on the 
amount sold. 


Page. § Art, Example. \ F Answer. 
58 106 col Oe : ; : ; - 50% 
Commission. 

61 113 2 $2503.12 
3 3 $2613.75 
Hs 2 4 ; : $13920.00 
. a apres : : ‘ $3000.00 
sy 6 $9600.00 
62 (fey. : $4000.00 
" . 8 776 x 100 +100—3 = 800 
= ut Sh ae : : : . $TT9.49 
« wo 9) 2 
a e Clare ; : ; : . 2% 
‘ ¥ 12 5% 


« “ 18 $714 x 100-+ 100 + 2 = 700 
ce” i 14 . $6141.39 x 100 + 100 + 47 = 
$6430.77 


KEY. 19 


Page, Art, Example. Answer, 
62 Pie 2 Lo ; . Purchases, $512.20 
Com. $12.80 
ae ais! 1K ee , Purchased, $3495.15 
Com. $104.84 
i a 17 ; F . Performed. 
at, + tS); 8165 — 845 = $156.55 
RAD 55 x 100 + 6262 = 27% 
63 it 20 y ; . $5888.30 
a . ay, . Goods, $64000. | 
7 Com. 1600. 
Insurance. 
68 126 Det. es : ; : $53.50 - 
sine ns 3 . $147.47 
“4 E 5 . $25.50 
- As Ge) ; ; } . $112.00. 
ff s 7 : ey $25.00 
ee a 8 | . $120.00 
Ls “4 9 $10.50 


Miscellaneous Examples. 


72 134 | i eer : $9.777.22 
« “ D) . 28.872 
a a ee . 2% 
«“ a“ 4 $18925 
éé a3 6 F 3% 
Taxes, 
15 143 B} $934, 
é 6c 4 : 218% 


20 


KEW. 
Interest. 
Example. Answer. 
eee $25.43 
4 $143.80 
5 $29.87 
6 $75.35 
1 $8.25 
2 $108.58 
3 $81.79 
Problems in Interest. 
ee 
3 $2938.09 
4 : 3 $1012.50 
bt ee 3 : : $2700.00 
6 . $12580.00 
T $3833.33 
8 ; ; $2000.00 
1éys. 8 mos. at 6% 
2 J “ 3 “ 128ds.@™% 
12 bc 6 6c ; 6“ 8% 
3 (75042 + 365) 2yrs. 20,43, ds. 
: je at 5% 
1879131 taree 


True Discount. 


ee . Present worth, $1200. 
Discount, $48. 
3 : Present worth, $157.00 


Discount, 5.50 


LEY: 21 


Banking. 

Page. Art. Example, Answer. 
86 176 y's a ‘ ; ; 0345557 

’ Time. Disc’t. Net Proceeds. 
= bs 3 Té6 ds. - $9.50 $740.50 
os ee 4 fey $7.54 $1243.21 
a3 i 5 ede oh $5.26 $445.25 
ff . 6 . GO“ . $18.75 $1856.25 
87 177 2 $1822.66 
8 , 3 $6153.85 
i NE 4 $4876.58 
88 178 2 $5530.42 
° = 3 . $428.50 


Interest Accounts. 


93 184 be : ; $300 x 15 = 4500 
200 x 10 = 2000 

300 x 10 = 3000 

OU Mae eeu 

300.X 22 = 6600 


Total Bal. for 1 day, 16150 
Int. on $16150 for 1 day at 6% = $2.69 
Bal. of Debit and Credit Amts.= 300.00 


Bal. due Mar. 1, $302.69 


For the purpose of practice, the accounts of Ben- 
nett & Co., L. & B. Curtis, and Geo. M. Grant, may 
each be worked out by the three methods. The re- 
sults should agree with those in the book. 


22 


KEY. 


Partial Payments. 


Art. ‘Example. _ Answer, 
1d ot ae eae . $1982,00 
192 2 ae : ; $105.33 


Average of Payments. 3 
eC 


FS 3 i ; Jan. 8, 1868. 
“i 4 .. . Average, July 22, 1868. 


3 mos. and 3 days grace 
backward brings the date 
of the note to Apr. 19. 
Apr. 15, 1868. 
.. Mar. 10, 1868. 
203 T Average, Apr. 17, 1868. 
Date of Notes. 
Ist. Jan. 2, 1868. 


o> On 


2d. Feb ans 
3d... (Mar*oeees 
4th. Apr 37 


206 4 : Due Oct. 23, 1866. 


KEY. 23 


Account of PARKER BURTON. 
(Page 113.) 
Ist OPERATION. 
(By. Art. 205.) 
Debit Side. 


Date. Time of Time from 
1866, Credit. When due. Amt. ear. date. Product. 
‘May 22, 3mos. Aug. 22, $500 43 21500 
urn: . ee 3250 50 12500 
June ld, 30ds. July 10, 150 0 000 
900 )34000 
oor 
38 days from July 10 = Aug. 17. 
Credit Side. 
Date. Time of Time from 
1866, Credit, When due. Amt. ear, date. Product. 
May 25, 0 May 25, $300 0 00 
June 9, 0 June 9, 400 15 6000 
July 2, 0 July 2, 100 38 3800 
800 )9800 
12+ 


12 days from May 25 = June 6. 
From June 6 to Aug. 17 = 72 days. 
800 x 72 = 57600. $900—$800 = $100. Bal. of %. 
57600 + 100 = 576. 
576 days from Aug. 17 (allowing for leap year) = 


Mar. 15, 1868. 
Notr. — 38 days on the debit side is 2 of a day too much. 
feiss ee CEeGib a pe nyay. 6 «¢ -~ little. 


2+4—1%, (72—1ix800 = 572+.) 800x174 100 = 4 
nearly, which equals the difference between the results in 
this and the following operation. 


i- 


24 KEY. 


Account of PARKER BURTON. 
(Page 113.) 


2p OPERATION. 


(By Art. 206.) 
Debit Side. 


Date, Time of Time for 
1866, Credit. « When Due, Amt. ear, date. Product. 
May 22, 3mos. Aug. 22, $500 x 89 44500 
fier P i Fe 250 x 96 24000 
June 10, 30 ds. July 10, 150 x 46 6900 
900 75400 

Credit Side. 

Date. Time of When due. Time from 
1866, Credit. 1866. Amt. ear. date. Product. 
May 25, 0 May 25, 300 0 00 


June 9, 0 June 9, 400 1s 6000 
July 2, 0 July 2, 100 38 3800 


—— ee 


800 9800 

75400 — 9800 = 65600. 900 — 800 = 100 Bal. 

65600 ~ 100 = 656, the number of days to be 
counted from May 25, 1866. Ans. Mar. 11, 1868. 


KE Y:. - 


Account of PARKER BU 
(Page 113.) 


3p OPERATION. 


25 


RTON. 


(By Abbreviated Method.) 


Debit Side. 


Date. Time of Time from 


1866. Credit. 
May 22, 3ms. $500 0O 3ms. 22ds 


be 6c sé 


29, 250 


Junel@, 1 mo. 


$900 We 
Total Debit’Int 


—6 Credit Side. 


Date. Time of Time from 
1866. Credit. Amt. ear. mo. Total Time. 
May 25, 0 300 0 25 ds. 
wune 9, 0 400 Imo 1m. 9ds. 
mays 0 100 2 * 2m. 2 ds. 
$800 


Total Credit Int 
$32.07 — $9.67 = $22.40. $900 


Amt. ear.mo. Total Time. 


3ms. 29 ds. 


150 1m. 2ms. 10ds. 


Int. at 12 per cent. 
. $15.00 int. 3 ms. 


20 Ge Luss 
LAG ere 
TOOy ESS 
1.66 ‘ 20ds. 
ad Ga SES RS 
3.00 “ Qms. 
50 “ 10ds. 


{ i 


$32.07 


Int. at 12 per cent. 


2.00 int. 20 ds. 
AQ 6c 5 é 
4.0005" “imi 
LaGe Sh aise 
2.80) Sor Sure. 
bette i es 

. $9.67 
— $800 = $100. 


ae on $100 for lyr. at 12% = $12. 


26 KEY. 


22.40 + 12 = 1.866 
12 mos. in @ year. 


10.392 
30 days in a mo. 


11.760 


Ans. lyr. 10ms. 12 ds. from May 1, 1866, or 
March 11, 1868. 


Notr.— The three preceding operations are given for the 
purpose of comparison. When the balance ef account is 
small, the fractions will affeet the results, frequently causing 
a difference. The second operation, (by Art. 206,) being 
free from fractions, except in the final result, and having 
the exact time in days, is most nearly accurate, and is there- 
fore much used. 


Account of R..P.. LOSSING & CO. 


(Page 113.) 


(By Art. 205.) 
Mar. 10, 251 
June 15, 188 x 97= 18236 
Aug. 14, 262 x 157= 41184 
“ 94 466 167 = 17822 


———— 


1167 )137192 


137192 + 1167 = 118 
Mar. 10 + 118ds. = July 16. 
1167 — $571 = $596 Bal. of Y%. 


KEY. yf 


Mar. 20, 251 

‘Apr. 1,120x 12—= 4440 
“ 96150 x 87 = 5550 

May 24, 50x 65= 3250 


571 )10240 
10240 + 571 = 18 
Mar. 20 + 18ds. = Apr. 7. 
From Apr. 7, to July 16 = 90 days. 
571 x 90 = 51390 + 596 = 86. 
86 days from July 6 = Sept. 30. 


(By Art. 206.) _ 


Mar. 10, 251 

pune 15, 188 x~ 97 = 18236 

Aug. 14, 262 x 15T= 41134 
aa 4 AGG 167 —— 17 1822 


1167 137192 
511 16050 
596 )121142(203 days. 
1192 
1940 
1788 


203 days from Mar. 10 = Sept. 30. 
Mar. 20, 251 x 10 = 2510 
Apr. 1,120 x 22= 2640 

“ 96 150 x 47 = 17050 
May 24, 50 x 75= 3850 


ns 


571 16050 


28 


K EY. 


(By Abbreviated Method. ) 


251 9 £153 251 19'S Sale 
188. _ 3.14 6.517 120s 1.24 
262 5.13 14.235 150. =: 1.25 2.75 
466 5.23 26.872 50 = -2..23 1.383 
1167 48.377 571 6.962 
dT1 6.962 
3)596 .198) 41.415(209 days from Mar. 1 = 
a 39 6 Sept. 26. 
.198 Int.for 1 day 
1815 
1 782 


By adding 1 day whenever the month contains 31 
days, the average time will be found to be Sept. 30, 
as in the two preceding operations. 


Page, 
139 


6c 


140 


144 


145 


Domestic Exchange. 


Art. Example. Answer. 
266. 2 .. . 
nS 3 n : : $8.44 
reed ; é , . $571.43 
v2 Ds : : $1574.31 
as 6 On Goods, $416.67 
“ Draft, $112.50 
529.17 
(a3 7 : ’ : ; $2736.28 
| 2763.82 
Sterling Exchange. 
272 4 , : ; : ; $7200 
i 5 . $725 
973 8.  . -. «| £67 
: 4 £586. 19s. 13 d. 


KEY. 29 


Exchange on France. 


Page, Art, Example. Answer, 

148 274 wee, 2 F : $746.73 
s 3 . , , . $387.34 
ne i 1 : ; . 51% 

Custom-house Business. 

153 289 2 E ‘ : : $97.42 
as Us ae ; i : $476.87 
us, vi ‘i : j : . $2161.46 

Profit and Loss. 
155 295 oe ; ; d $1897.50 
” 4 | Sold for $3048. 
; ' ( Gain $648. 
a3 a3 ae | Gain $187.59 
Sold for $1688.34 
as _ 6 ; : d $1.20 


Miscellaneous Examples. 
(See Art, 73.) 


Total, 
Steel Pens, 15 $1.25 $1.50 : $6.25 
Bonnets, Ser fs f ; A 7.50 
Tassels, o1:877 ! $ aa ey 
Sewed Boots, 5.00 ; ; . 60.00 
Gaiter ‘ Dep Oies. . : : : 105.00 
Delaine, TD : ; . 180.00 
Cravats, $15, $18.75, $20, 45 
ST.o0 
140.00 
222.50 
$590.62 


3% 


Page, Art, 
156 296 
66 6c 
157 298 

* 299 
160 305 
161 306 
162 
Goods. 

Shawls, 
Sheeting, 
Hdkfs., 
‘Muslin, 
Delaine, 


KE Y. 


Example. 


2 


bo Ww e 


Ov me OO 


Discounting Bills. 


5) 
4 
4 
5 
6 
T 
8 
(See Art, 73.) 
Cost. 25 per cent. Advance. 


86.75 $8.44 = 95% of 


15 Lo 
3.00 5:1 oe 
20 2 
24 Bad Uy 


Total cost of Invoice, $133.23. 


$176.84+ 
: 50 
$157.90 
$141.82 


Selling price in- 
cluding 5 per 
cent. discount. 


$8.88 
.20 
3.95 
.26 
.o2 


KEY. 3 ol 


Price Lists. 
(Page 163.) 


Wire-bound Brushes. 


Price. 20 per cent. Selling Price, Cost. 

$2.00 — 40 = $1.60 = 110% of cost, $1.45+4+ Ans. 
250—50= 200=— “ e } ey es 
2.00 —60= 240=> “* - ON Uy Sea 
spe —i0 = 2.80=—  “ a 00 tea 


Kalsomine Brushes. 


Price. 20 per oent. Selling Price. Cost. 
$24 — $4.80 = $19.20 = 110% of as $18.36 Ans. 
33 — 6.60= 2640=> “ 24.00 ‘ 


a2 $409=> 33.60= “ i 1S ys es 
48— 9.60= 3840= “ = 34.91 “ 
57 — 1140 => 4660= “* vp 42.36 “ 


Carriage Bolts. 


Size. List Price. 20 per cent. Selling Price. Cost. 
lin. 2,50— .50 = $2.00 = LN of et $1.82 
fe oO —. 62 — 2.48 — 2.25 
eae os ——) fo. 2.92. = a ey 2.66 
fe aoe — .91 = 3.64-=— . eS 3.31 
Seer — 1.05 — £20— — * 4 3.82 
2. Pee 1.58 = 6.rlo=— rR ‘fe 5.56. 


a 848 —169=> 63]9= “ oe §.17 


iS : KEY. 


Tire Bolts. 

Size. List Price, 20 per cent. Selling Price, Cost - 
;;in. $1.50 — 30 = $1.20 = 110% of cost, $1.09 
UD a 1.68 —33 = 1:35 = ms of 1.23 
22 1.75 — 385 = 1.40 = - 1.27 
2°, “ 2.41—48 = 1.93 = Ss + 1.76 
Wrought Axle Clips. 

Size, List Price. 20 per cent. Selling Price. Cost. 
0.1&2 $1.05 — 21 = 84 = 110% of cost, 76 
3 1.10 —7 22 ==) 88 = - i 80 
4 1.20 — 24 = 96 = . re 87 
Miscellaneous. 

Selling price = 110% of 115% of cost. 
Allowing 
10 per cent, 
Goods, Cost, 15 per cent, allowance. Discount, 
Amer. Glass, $1.40 $1.61 =—90% of $1.79 
Tire Bolt, 1.00 1: Lone i 1.28 
Muslin, .20 23 = “ .26 
Pens, .90 1.04 = . 115 
Carmine Ink, 2.00 2:30 "= 2.55 
Broadcloth, 2.40 276 = & 3.07 
Amer. Cyclop’d’s, 60 00° 69:00 ==" 76.66 
Enam’l’d Cards, 40 46. =e OL 
Pencils, 3.00 3.4) = : 3.83 


Paper, 35 40 = ™ 44 


KEY. 30 


Foreign Invoices. 
(Page 165.) 

Goods which are marked at £18 5s. 4d., cost us 
here $96.32. Therefore, to find the value of a shil- 
ling or penny, we divide $96.32 by £18 5s. 4d., 
which gives us about 2c. as the value of a penny, 
261 ¢c. as the value of a shilling, and $5.26 as the 
value of a pound. 

To find the cost of each item, multiply the given 
price by the value as above. 


O78. = $7.15 £2 Ts. 3d. = $12.47 
1 3d.= 5.33 

6s.= 1,58 9s. = %.37 
Bae” 2:11 53s,4d.= °1.41 
fs,== 1.32 ae ae lO Ge = 18.43 
£318s.6d.= 20.67 

ET a 8-5 = 18.17 

£11%7s.6d.= 9.88 

9s.3d.== .59 13s. 6d. = 3.57 
eee ==, .66 10s. = 2.63 
6s. = 1.59 5s. = 1.32 


Total cost, $96.25 


Making an allowance for fractions of 7 c¢., this re- 
sult agrees with the total cost of the Invoice. 


EXPLANATION. — Queensware is counted by dozens; 12 of 
a certain size is taken as a standard; then a dozen of only 
half the standard size contains 24 pieces, if 2 the standard 
size 18 pieces. 18 means eighteen pieces of the size No. 18, 
and consequently contains only 1 dozen standard size. 3% 
means 18 of the size No. 24, and is ? doz. 18 and i§ = 1% 
doz. The number under the line shows the size, the number 
above how many pieces are taken. 


34 KEY. 


(Page 166.) 
Price. Quantity. Total. 


11.50 —3%=11.15 @ 421=$4.72 x 13 kilo.= $61.36 


12.50— “ =12.12@ “ = 5.131205 eee 
36. “ =15.24x 4 gTo.=—= 6096 

42, “ -17.18X 3 “ = 53.34 

48. “ . 20.82 6°29 eee 

6. bh 2.54x 36doz.== 91.44 

51 — 4% = 48.95 “« 20.72 5 gro. = 103.60 
63 — “ = 60.50 ‘¢ -_ 25.61% 0 7 eee 
21 — 2% = 20.60 “ = 8.12% 4 eTO) == odes 
83° — SS 3332.30 S =13.69 XS See 
338: — “==. 32835 ‘* =213.69X 3 > See 
45 — “ = 44.10 “ =18.61X< 3° “Sees 
45 —— *" = 44.10 “ =518.67 < 19s 
$792.65 

Allowance for fractions, .28 

Proof, $792.93 


Pages 168 and 169. (See Art, 272, 72, 51, and page 161,) 
Case 170. First cost,£ 4.108. 9d. at par= $20.17 
Mar as fa Te 13. 8“ Qt) 6 ee eee 
“ 169. ihe iad 10.. 7. 1S 9 Se 


First cost of goods, £28. 6s.6d. “ =$125.90 


General Charges. 
Com., &c., in Liverpool, £2.9s.7d.@ par =$11.02 
Am’t paid in Phila., $87. Less duties, $52.65= 34.35 
Prem. on Bill of Ex. for £ 32.188. 7d. @9?%= 13.90 _ 


$59.27 


$59.27 = 474 % of first cost. 


KEY. 35 


Case 170. 


First cost, £4. 10s. 9d. at par = $20.17 
Freight, paper, &c., 10s. 3d. = $2.28 
Special charges. Duties on £5. 1s. ((@ $4.84 
per £ = $24,) @ 40% = 9.60 


11.88 
$11.88 = 59% of $20.17 
General charges = 47% “ “« 
Total charges = 106% “ “ = $21.38 
Total charges, $21.38 + first cost, $20.17 = Total 
cost, $41.55. 


Then £4. 10s. 9d. cost $41.55, and 
1 shilling = 46c. nearly, 1d. = 4 cents. 


Case 171. 


First cost £13. 8s. 2d. at par = $59.60 
Freight, &.,19s.9d. = $4.87 
Special charges. ‘ Duties on £14. 8s. ($69.70) 
@ 35% = 24.39 


$29.26 
$29.26 = 49+% of first cost, $59.60 
General charges = 47 % “ «< 


Total charges = 96 % “ $59.60, = $57.22 
$59.60+$57.22 = total cost, $116.82 
£13. 8s. 2d. cost $116.82. 1ls==43i+¢. 1d.=32c. 


36 KEY. 


Case 169. 
First cost £10. 7s. Td. at par = $46.13 
Freight, 12s. 6d. = 4 278 
Special charges. Duties on £ 11. ($53.24) 
@ 35% = 18.63 


$21.41 
$21.41 = 461% (nearly) of gee pe 
General charges, 47 to és 


Total charges, 9319), of first cost, $46.13 = $43.13 
$46.13+$43.13 = total cost, $89.26. 
£10. 7s. 7d. cost $89.26. 1s. —=43¢. dessa 


Recapitulation. 
Total cost of case 170, $41.55 


« ST AP 6.88 
“ «  & 169 89.96 


$247.63 


Allowance must be made for fractions: generally 
that fraction approximating the true value is taken, 
which is most convenient for easy calculation. 


For practical purposes, and as the most easily cal- 
culated when approximate values are all that are re- 
quired, the method on the following page is frequently 
employed. 


KEY. 3” 
[ob 
Pages 468 and 169, 
By Art. 272, £32. 18s, Td. at par = $146.34 
9°% of $146.34 = $13.90 
Add charges paid in Phila., 87.00 


Total charges, $100.90 
Par value of invoice, 146.34 


Total or advanced cost, $247.24 


Goods in case 170, £ 4.108. 9d. 
“ ROP TT 13. 88. 9d. 
“ PAGO = 10. 8. Td. 


£28. 68. 6d. 
Then, if £28. 6s. 6d. cost $247.24, 1 shilling cost 
432 ¢c., 1d. cost 33 ¢. nearly, about one cent on a dol- 


lar too much. 
(See Art, 73.) 


25 per cent, Allowing 5 per 


Case 170. advance. cent, disct. 
6s. 9d. = $2.97 $3.71 $3.90 
9s. 6d.= 4.18 5.22 5.60 

Peeeiae. &d. = 82.78 40.97 43.13 

Case 171. 

fee ot hd = 13.01 22.51 23.69 

peri ae fords ==.99,99 125.00 ES L57 

Case 169. 

eaten. ¢ d, == 91:33 114.16 120.17 


$249.26 $311.57 $328.06 
The price per doz., or of any particular lot, may 
be found by first deducting the discount in the in- 
voice, if any, and then finding the value of the re- 
4 


38 KEY. 


mainder of the price at the rate of 32. per penny, 
as above, as in preceding invoices. Or, divide the 
value as above found by the number of doz. or ar- 
ticles in the lot. 


Quick Sales and Small Profits. 
(Page 171.) 
105 — 95 = $10 gain on $95. 

10,00 + 95 = 1019% gain on amount invested. 

11019 of $4000 = $4421.05 — $200 = $4221.05, 
the proceeds at close of first month. 

11019% of $4221.05 — $200 = proceeds of second 
month, &e. 


Page 178, Art, 314, 
6 Marks with- With 


First costs Selling price. out repeaters. repeaters. 
$1.10 $1.45 che che 
.50 .66 rr rf 
1.00 P30 emd emd 
4.80 5.52 eeu efu 
2.50 3.30 mmd mfd 
Ld 1.84 cab cab 


3.00 4.13 bem bem 


Annual Production. 


(Page 173.) 
Silver, Gold. 
Coin valuation, $81,904,054 188,677,413 
30% premium, 24,571,216 56,603,224 
$106,475,270 $245 280,637 
106,475,270 


$351,755,907 


a Ve . 39 


Partnership Settlements. 


Page. Art. Example. Answer, 
175 319 2 Lost, $14,000 
She 320 3 First, 10000 
Second, 5000 
Third, 2000 
Fourth, 1000 
$18,000 
Page 182, Ex, 6, 
Resources, Liabilities, 
Cash, $4,250.00 Bills Pay., $500.00 
Mdse., 16,500.00 Pers. Debts, 630.35 
Bills Ree., 1,000.00 
Pers. Debts, 4,120.67 $1,130.35 


— Firms net capital, 24,740.32 
$25,870.67 


$25,870.67 

A’s investment, $6,000.00 

Int. 1 yr., 360.00 
= $6,360.00 

Am’t withdrawn, 1,007.57 
Interest, 20.15 1,027.72 
A’s credit bal. $5,332.28 

B’s investment, $6,000.00 
Int. 1 yr., 360.00 | 
, - $6,360.00 

Am’t withdrawn, 2,049.61 
Interest, 20.50 2,070.11 


es one ore 


B’s credit bal., $4,289.89 


ee ee 


— 


40 KEY. ; 


C’s investment, $6,000.00 


Tot: icyr 360.00 
— $6,360.00 

Am’t withdrawn, $3,213.92 
Interest, 28.12 3,242.04 
$3,117.96 


Firm’s present worth, $24,740.32 
A’s credit bal., $5,332.28 


Bs “ “ 4989.89 
Os “ “ 8117.96 19,740.18 
Firm’s net gain, $12,000.19 


A’s credit bal., $5,332.28 B’s credit bal., $4,289.89 
4 gains, 4,000.06 4 gains, 4,000.06 


ee 


A’s net cap., $9,332.34 B’s net cap., $8,289.95 


C’s credit bal., $3,117.96 
4 gains, 4,000.07 


©’s net cap., $7,118.03 


Proof. 
A’s net capital, $9,332.34 
B’s “ ‘ 8,289.95 
Og « 7,118.03 


Firm’s net cap., as above, $24,740.32 


Page. Art. Example. Answer. 
193 300 Lime : : $139,965,374.32 
Each inhabitant, $4.67 


. i 9 Annual int., $169,672,137.54 
Each inhabitant’s share, $4.84- 


KEY. 41 


Dividends and Investments. 


Page, Art. Example, Answer, 
197 851 2 $2000 
200 354 3 $66.67 
4 ts 4 $83.33 
r F P { Ist. $75 
2d. $60 

201 356 3 $33.480 
ig 357 3 . $50 
i 358 2 $96.87? 

202 ii 8! $97.46 

Miscellaneous Examples. 

Seeeeesis Fs, |. 10-408 by 34% 
: -, 3 .  failroad stock by 4$32% 
a bg ae : : 15% 

United States Bonds in Europe. 

204 358 2 ; ; : . $5164.22 
a * oats : ‘ : $5.050.19 

205 = 2 : , Ill. Cen., $116.89 

Erie, $56.95 
ri o 5 tae : i . $6.80 per £. 


be Compound Interest. 
206 360 2 : Of $425. $111.55 
AS 73.81 
209 365 2 3 yrs. 6mos. at 12% = Tyrs. 
| (@ 6%. <Am’t of $1 per 
Table for Tyrs. at 6% = 
$1.50363, which multiplied 
by 950 = $1428.45. 
$1428.45 — $950 = $478.45. Ans. 


42 K: Ee Yve 


Page. Art, Example. Answer, 
209 365 3 Am’t for 8 yrs. @ 14% = 
$1.126479. (See table.) 
$1.126476 x 4600 = $5181:50 
$5181.50 — $4600 = $581.80 


Annuities. 
916 885° 1°...:. 2.) = 


Miscellaneous Examples. 
216 3885 1 First value of $1 for 10 yrs. 


= $13.181 
$13.181 x 500 = $379.40. 
as 43 2 Present worth of $1 annually 


for Gyrs. at 7% = $4.76653. 
$4.76653 x 500 = $2383.27. 
# a 3 Present value of annuity of 
$1 for 12 yrs. = $8.3844. 
$8.38344 x 1800 = $15090.92. 
uy : 4 Present value of $1 annually 
for 10 yrs. at 1% = $7.02358. 
$7.02358 x 250 = $1755.89. 


Building and Loan Associations. 


218 391 2 Comp. Int. of $1 at 6% for 
6 yrs. = $1.4185 

$1.4185 x 180 = $255,292 

$1.4185 x 174.68 = 247.78 


Ans. %55 


Remaxrx. —If a bonus of more than 10 per cent. is paid 
to the association, less than $180 would be received, at the 
same cost; whereas, if the amount is borrowed in the usual 
way, the smaller the amount borrowed the less will be the 
cost of the loan. 


HY; 43 


Bill Receipted by Firm. 


(Page 259.) 

48 x .96 = $10.56 
| Sag bee 2.16 
Lg ge Gat her 3.50 
20°. 40: = 8.00 
toe ai2b = 629.75 

Bee hose 50 

1 2.00 

81% 190 == 6.65 
$57.12 


Invoice. of Dry Goods. 


(Page 262.) 

2804 yds. @ 1%c. = $476.68 
450 “ iS oes) 35100 
120 “ mento. = ool. 00 
200 “ eke 260.00 

40 shawls, ae Saath =a ve 0a 
ce. OO” sau. 66.00 
90 yds. tee he an TO. 
12 shawls, Pd. aus. 105.00 
2ps. ribbon,“ 150 = 3.00 
155 yds. « 42 = 65.10 
noes rao) = 4 0 

7303 “ fo 282 == 208,12 

$2,076.40 


THE END. 


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